# Finance Act 2020, Paragraph 7


(1) In section 169H(1) of TCGA 1992 (relief under Chapter 3 of Part 5: introduction), for “to be known as “entrepreneurs' relief”” substitute “ to be known as “business asset disposal relief” ”.
(2) In consequence of that amendment—
(a) in the rest of TCGA 1992, for “entrepreneurs' relief”, wherever occurring, substitute “ business asset disposal relief ”;
(b) in section 169V of TCGA 1992 (operation of deferred entrepreneurs' relief), for “ER purposes”, wherever occurring, substitute “ relevant purposes ”.
(3) Nothing in this paragraph affects the operation of Chapter 3 of Part 5 of TCGA 1992.

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Source: https://www.legislation.gov.uk/ukpga/2020/14/schedule/3/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2020/schedule-3/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.